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    <title>Export under bond</title>
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    <description>Refund of input duty credit is permitted for manufacturers exporting final products under bond, subject to prescribed safeguards: adherence to export procedures, submission of Form A with certified Bill of Lading/Shipping Bill/Export Application and original RG-23A extracts, limitation to one claim per quarter and statutory filing period, exclusion of exports to Nepal, allowance only where input credit cannot be otherwise utilised, refund by the Assistant Collector of Central Excise, and undertakings to repay erroneous payments and to avoid duplicate rebate or drawback claims.</description>
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      <description>Refund of input duty credit is permitted for manufacturers exporting final products under bond, subject to prescribed safeguards: adherence to export procedures, submission of Form A with certified Bill of Lading/Shipping Bill/Export Application and original RG-23A extracts, limitation to one claim per quarter and statutory filing period, exclusion of exports to Nepal, allowance only where input credit cannot be otherwise utilised, refund by the Assistant Collector of Central Excise, and undertakings to repay erroneous payments and to avoid duplicate rebate or drawback claims.</description>
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      <pubDate>Sun, 01 Mar 1987 00:00:00 +0530</pubDate>
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